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INDONESIA
Jurnal Kompetitif
Published by UNIVERSITAS TRIDINANTI PALEMBANG
ISSN : 23034585     EISSN : 27213765     DOI : 10.52333
Core Subject : Economy,
Economics, Econometrics & Finance
Jurnal “Kompetitif” adalah jurnal ilmiah untuk mempublikasikan hasil penelitian dan kajian analisis kritis dalam bidang manajemen, akuntansi dan perbankan. Jurnal ini terbit 2 (dua) kali dalam setahun (Januari, Juli) dan bertujuan untuk menyebarkan hasil-hasil penelitian dan kajian analisis kritis dalam bidang manajemen, akuntansi dan perbankan kepada masyarakat ilmiah
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 10 Documents
 1 
Search results for , issue "Vol 2, No 1: Edisi Januari-Juni 2013" : 10 Documents clear
PENGARUH ANALISA KEKAYAAN BERSIH WAJIB PAJAK BADAN DENGAN BEBAN PAJAK PENGHASILAN PADA KANTOR PELAYANAN PAJAK PRATAMA PALEMBANG ILIR TIMUR Sugiharto .
JURNAL KOMPETITIF Vol 2, No 1: Edisi Januari-Juni 2013
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v2i1.80

Abstract

This study aimed to determine the effect of net worth corporate taxpayers with income tax expense. The study population totaled 13,195 Taxpayer, from some 13,195 taxpayers who have been categorized agency audited taxpayer is number 30, a data analysis technique used is simple linear regression. Based on the results obtained correlation coefficient number is 0568, which means that the relationship between the net worth of the income tax burden is fairly close to a strong and positive direction. While the magnitude of R Square of 0.323 means that 32.30% of total variation in Y (income tax) affected X (net worth corporate taxpayers) and the remaining 67.70% is influenced by other factors. The regression equation is: Y = X + 0.025747 547911276.770118 From the regression equation it can be interpreted that any net worth corporate taxpayers will affect income tax expense by an average of 0.02574 or by 2.57%. Keywords: Taxpayer Net Worth and Income Tax Expense
ANALISIS PENGENDALIAN INTERN PEMBERIAN KREDIT TANPA AGUNAN (KTA) DALAM HUBUNGANNYA DENGAN PENETAPAN RESIKO KREDIT PADA PT. BANK MANDIRI (Persero) Tbk CABANG SUDIRMAN PALEMBANG Lili Syafitri
JURNAL KOMPETITIF Vol 2, No 1: Edisi Januari-Juni 2013
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v2i1.87

Abstract

This research aims to analyze the internal control in order to reduce the level of bad debts on delivery Credit Unsecured PT. Bank Mandiri (Persero) Tbk Branch Sudirman Palembang, with the formulation of the problem of how the internal control provision Loan (KTA) at PT. Bank Mandiri (Persero) Tbk Sudirman Palembang Branch in relation to credit risk.To conduct research in order to get the necessary data in the discussion, the authors used a qualitative descriptive analysis method, which provides an explanation of the company overview, the separation of the operational and control procedures that exist.The analysis conducted in this study was to assess the effectiveness of internal control provision Loan (KTA) at PT. Bank Mandiri (Persero) Tbk Sudirman Palembang Branch in relation to credit risk.Based on the results of research and analysis has been done, it was concluded that surveillance conducted by Officer and Manager PT. Bank Mandiri (persro) Tbk Branch Sudirman Palembang in granting Loan (KTA) either direct field supervision or administrative supervision is appropriate / effective. Keywords: Internal Controls, Loan and Credit Risk
PENGARUH KUALITAS PELAYANAN TERHADAP LOYALITAS PELANGGAN PADA HOTEL JAYAKARTA DAIRA PALEMBANG Salman .
JURNAL KOMPETITIF Vol 2, No 1: Edisi Januari-Juni 2013
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v2i1.81

Abstract

The Jayakarta Daira hotel is one of  a kind stars hotel in palembang city, that moves on check in and serves for every guests to stay, and ofcourse the goals is to give the best service to the consumers with the facility sides, serving, and even for the prices. Consumers satisfaction is an evaluation of the most critical value that the hotel always be prepare to make the constumers feel the best services than they imagine. Although the costumers unsatisfaction show up if the result that the costumers hope more far from they really hope. So that,  to make it better  the hotel should be more prepare from that situation to make it all the services in all kind of works in hotel more best for all costumers. And finally make the customers feel really serve after checking out. From the observation can be concludes that the quality of services can be attracting customers loyality to be more exiciting to the Jayakarta hotel palembang. It can be seen from the cooficience regression for variable of service quality is 0,309 also give a constanta point for 23,294 the same regression linear is Y= 23,294 + 0,309 X The result of cooficience correlation is 0,310 or 31%,  with this big result it is shows that there is a significant positive correlation between variable quality of service and costumers loyality, also with the cooficience of determination is 0,087. the result of testing hypotheses with t for the test, the result of thitung   shows quality of service is 3,233 and for the value of sigt the result is 0,002. Key Word : Service quality, Customer Loyality  
HUBUNGAN GAYA KEPEMIMPINAN DEKAN DENGAN SEMANGAT KERJA DOSEN DAN KARYAWAN FAKULTAS EKONOMI UNIVERSITAS TRIDINANTI PALEMBANG Muhammad Said
JURNAL KOMPETITIF Vol 2, No 1: Edisi Januari-Juni 2013
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v2i1.88

Abstract

This study aims to determine to find out how much the relationship between Dean leadership style with employee morale and lecturer at the Faculty Economics, University of Tridinanti Palembang. In this study used probability sampling with a sample of 25 people.. From the results of statistical analysis known to a significant degree of leadership style variables (X) of 0.003 (p ≤ 0.05), indicating that leadership styles have a significant effect on morale. Correlation coefficient between the variables of Leadership Styles (X) with a variable work  spirit  (Y) of 0.570 or 57%, this suggests there is quite a strong correlation between two variables. Thus the organization's goals will be reached in case of cooperation between leaders and subordinates, because the success or failure of a leader will be influenced by his subordinates, and leader ability to build the morale of subordinates is required. Key word: Leadership Style and Employee Morale
ANALISA LAPORAN KEUANGAN PT. PLN (PERSERO) CABANG PALEMBANG RAYON RIVAI SEBAGAI DASAR UNTUK MENILAI KONDISI KINERJA MANAJEMEN Titi Suelmi
JURNAL KOMPETITIF Vol 2, No 1: Edisi Januari-Juni 2013
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v2i1.83

Abstract

This research mainly discuss about financial ratios to be used as basis for decision making by the concerned parties of PLN Company. The objective of this research is to acquire company’s finantial ratios in order to evaluate management performance which in turn will be used as decision making basis.       After a thorough study, research shows that company’s liquidity ratio as a whole concluded as liquid, seen from the increase of PLN Company’s laverage factor every year. Profitability ratio of PLN Company is categorized as healthy, and activity ratio shows a sign of healty company condition. Key Word : management performance, Profitability ratio, activity ratio  
PENGARUH PENGAWASAN DAN KEDISIPLINAN TERHADAP KINERJA PEGAWAI KANTOR PELAYANAN PAJAK MADYA PALEMBANG Sahyuni .
JURNAL KOMPETITIF Vol 2, No 1: Edisi Januari-Juni 2013
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v2i1.84

Abstract

Research Methode in this research was causality methode. The population in this research are 81 (eighty one) employees at Kantor Pelayanan Pajak Madya Palembang. The number of sample are 50 (fifety) employees at Kantor Pelayanan Pajak Madya Palembang. Data collecting is obtained by conducted answer questionnaires. The analysis model used is multiple regression linier. The variable used independent variables those are : supervision (X1), discipline (X2) and dependent variable that is : job performance (Y) of Kantor Pelayanan Pajak Madya Palembang’s employee. According to the result the simultaneously independent variables (supervision and discipline) had significant effect on dependent variable with sig. F value = 0.000 < 0.05, and partially independent variables (supervision and discipline) had significant effect on dependent variable (job performance) of Kantor Pelayanan Pajak Madya Palembang’s employee. Independent variables (supervision and discipline) by simultaneouse Correlation was 0.976 (97.6%). Independent variables (supervision and discipline) had simultaneouse affect to dependent variable (job performance) with R2 value = 0.952 (95.2%) while the other 4.8% is explained by other variables not included in this study. Keywords : Supervision, Discipline, Job Performance 
PENGARUH PENDIDIKAN DAN PELATIHAN, SERTA UPAH TERHADAP PRESTASI KERJA KARYAWAN (Studi Kasus di PT. Bradjamusti Citra Nusantara Branch Office Riau) M.A Baidowi
JURNAL KOMPETITIF Vol 2, No 1: Edisi Januari-Juni 2013
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v2i1.86

Abstract

Education and Training (Training), is an activity undertaken by the company to improve the quality of an employee's salary while remuneration for work performance provided by the employee. Thus it can be said that education and training and wages are those variables that can affect employees. Education and training programs in this study highlights how companies carry out these activities in preparation for the security personnel and the object of research is PT.Bradjamusti Citra Nusantara Branch Office Riau. The population is needed in this study were all securities PT. UPL (Unit of Field) Dumai Bradjamusti Nusantara Citra, totaling 166 people, the number of samples used as many as 62 people with the techniques of data collection conducted randomly through the distribution of questionnaires. Data analysis was performed using descriptive and inferential methods (correlation and regression) and hypothesis testing results performed by t test for partial correlation and multiple F test for correlation. The significance level was 95% (> 0.05). Keywords : Education, Training and wages 
HUMAN CAPITAL MANAGEMENT SEBAGAI SUATU SISTEM YANG DIRANCANG UNTUK MENCIPTAKAN KEUNGGULAN KOMPETITIF YANG BERKELANJUTAN Sulbahri Madjir
JURNAL KOMPETITIF Vol 2, No 1: Edisi Januari-Juni 2013
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v2i1.77

Abstract

Human Capital Management  argues that sustainable profit generated when a company provides products and services that meet customer needs better than competitors do. In other words, it will be achieved if the company has a competitive advantage. Efforts to maintain a competitive edge should be at all times so that the competency or corporate activity and superior rated best by customers compared to competitors, both in view of existing customers, and potential customers. Human capital management is a system to improve the performance of their important role in a company and a major impact on corporate competencies. The blueprint for creating a sustainable competitive advantage should focus on improving performance in implementing key role to enhance the core capabilities. The company creates sustainable competitive advantage through high-quality human resources and organizational capabilities through human capital. The four components that make up the human capital strategy, namely (1) the effective executive team, (2) Leaders who deliver results, (3) key position excellence, (4) Fleet Performance Work. If the performance of each component of the strategy is exellent, the organization will have a sustainable Competitive advantage. To perform the four components of the strategy the company needs to have (1) sufficient organizational capability to deliver the strategy, (2) The definition of success in business, (3) an integrated process improvement, (4) measurement and management disciplines. Key Words : Human Capital Management, Competitive advantage
EVALUASI TINGKAT KESEHATAN KINERJA KEUANGAN PADA PERUSAHAAN DAERAH AIR MINUM (PDAM) KOTA PALEMBANG Yancik Syafitri
JURNAL KOMPETITIF Vol 2, No 1: Edisi Januari-Juni 2013
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v2i1.85

Abstract

The operational limits used in this study, including the financial performance of a PDAM the views of the main indicators consisting of: profitability, liquidity and solvency as well as additional indicators consisting of: Efficiency distribution, operating ratios and labor productivity. The purpose of this study was to obtain empirical evidence about the performance of the PDAM Palembang.This research was supported by quantitative research qualitative research. In the study has collected primary and secondary data. Primary data were obtained by means of unstructured interviews and semi-structured (unstructured and semistructured interviews) from Palembang city taps and secondary data obtained from financial statements.Research shows the level of financial performance and profitability during 2010 fluctuated 2008.2009. But above established guidelines. Similarly, liquidity and solvency, in other words, the financial performance of Palembang city taps into the healthy group. It is seen from the calculation of key indicators and additional indicators. Key Word : Health Level Financial Performance 
ANALISIS PENGARUH KARAKTERISTIK PEKERJAAN DAN KEPUASAN KERJA TERHADAP KINERJA DOSEN PERGURUAN TINGGI SWASTA DI PALEMBANG Roy yan Effendi
JURNAL KOMPETITIF Vol 2, No 1: Edisi Januari-Juni 2013
Publisher : Fakultas Ekonomi Universitas Tridinanti Palembang

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52333/kompetitif.v2i1.78

Abstract

The role of teachers is crucial in the success of an education. As educators, lecturers are not only required to be able to transfer knowledge to students, moreover lecturers should  be able to nurture and develop students' scientific attitude, professionalism, discipline and dedicated in having responsibility with Tri Dharma of University. This research analyzes the effect of job characteristics and job satisfaction on the performance of economic lecturer in Private University Palembang. The research was conducted along 8 monts from march until October 2010. From the results of the trends, factors, and regression analysis, obtained the following information;1.   81% economics lecturers of Private University in Palembang said they have agreed to serve as teachers therefore performance shown by the lecturers is good.2.   75% economics lecturers of Private University in Palembang  agreed that they try to give their best performance while doing duties and teaching obligation in their own universities. 3. Finally it can be concluded that the factors of job satisfaction and job characteristics have influenced and have close links with the performance of economic lecturer either silmutaneously or partialy in Private University in Palembang. Key Word : job characteristics and job satisfaction economics lecturers 

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